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NOMURA (AMERICA) CORP. v. UNITED STATES

Customs Appeal No. 5366.

435 F.2d 1319 (1971)

NOMURA (AMERICA) CORP., Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

January 14, 1971.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellants; Earl R. Lidstrom, Chicago, Ill., James S. O'Kelly, New York City, of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Steven P. Florsheim Customs Section, New York City, for the United States.

Before RICH, ALMOND, BALDWIN, LANE, Associate Judges, and McMANUS, Judge, Northern District of Iowa, sitting by designation.

BALDWIN, Judge.

The importer appeals from the decision and judgment of the United States Customs Court, First Division, which overruled its protests and sustained the classification of certain merchandise invoiced as "Wader Boots — Chest High" under paragraph 1537(b) of the Tariff Act of 1930 as "[b]oots, shoes or other footwear, wholly or in chief value of india rubber." Nomura (America) Corp. v. United States, 62 Cust.Ct. 524, 299 F.Supp...

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